Clause 85 - Amendment of section 2 - FINANCE BILL, 2022

CHAPTER IV

INDIRECT TAXES

Customs

Amendment of section 2.

85. In the Customs Act, 1962 [52 of 1962] (hereinafter referred to as the Customs Act), in section 2, in clause (34), after the words “Principal Commissioner of Customs or Commissioner of Customs”, the words and figure “under section 5” shall be inserted.

 

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Notes on Clauses:

Clause 85 seeks to amend clause (34) of section 2 of the Customs Act so as to provide that “proper officer”, in relation to any functions to be performed under the said Act, means the officer of the customs who is assigned the functions by the Board or the Principal Commissioner of Customs or Commissioner of Customs under section 5 of the said Act.